DIT (IT) v. Balaji Shipping U.K. Ltd.

77 DTR 361High Court#11789 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2022.

Judgments citing DIT (IT) v. Balaji Shipping U.K. Ltd.

Hapag-Lloyd Aktiengesellschaft, Mumbai vs. The DCIT 2(2) (2), Mumbai

In the result, appeal filed by the assessee is allowed as per above directions

ITA 659/MUM/2022[2018-19]Status: DisposedITAT Mumbai28 Jul 2022AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blehapag-Llyod Aktiengesellschaft V. Dcit – 2(2)(2) C/O Hapag-Lloyd India Pvt. Ltd., Air India Building 501, Satellite Gazebo, B-Wing Nariman Point 5Th Floor, Curu Hargovindji Marg Mumbai – 400 021 Andheri (E), Mumbai - 400093 Pan: Aaach0979G (Appellant) (Respondent) Assessee By : Shri Ketan Ved Department By : Ms. Bharati Singh

For Appellant: Shri Ketan VedFor Respondent: Ms. Bharati Singh
Section 143(2)Section 144C(5)

…Taxation Avoidance Agreement (DTAA') is construed to include activities directly or indirectly connected to the operation of ships, it would include slot charters/feeder vessels. Further, the Hon'ble Bombay High Court in the case of Balaji Shipping (UK) Ltd (77 DTR 361) has reiterated the above and held that income from slot is income from operation of ships and is an integral part of the business of shipping companies. We wish to respectfully submit that in the case of Hapag-Lloyd also, income from slot arrangement is part of the business of Hapag Lloyd and in light of the Hon'ble Bombay High Court ruling be co…

Hapag-Lloyd Ag, Mumbai vs. Dy CIT (International Taxation)-2(2)(2), Mumbai

The appeal of the assessee is allowed with above directions

ITA 972/MUM/2021[2017-18]Status: DisposedITAT Mumbai31 Jan 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Hapag-Lloyd Ag The Dy. Commissioner Of C/O Hapag-Lloyd India Pvt. Income-Tax (International Ltd. Taxation), Range -2(2)(2), Room No. 1606, 16 Th Floor, 403 & 404, Satellite Gazebo, Vs. A Wing, 4Th Floor, Guru Air India Building, Nariman Hargoindji Marg, Andheri Point, Mumbai-400 021 (East), Mumbai-400 093 Appellant .. Respondent Pan No. Aacfe7262L Assessee By : Shri Nishant Thakkar Ms. Jasmin Amalsadvala, Advocates, Revenue By : Shri Milind Chavan, Dr

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Milind Chavan, DR
Section 143Section 234Section 270Section 270ASection 44BSection 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM And SHRI PAVAN KUMAR GADALE, JM Hapag-Lloyd AG The Dy. Commissioner of C/o Hapag-Lloyd India Pvt. Income-tax (International Ltd. Taxation), Range -2(2)(2), room No. 1606, 16 th floor, 403 & 404, Satellite Gazebo, Vs. A Wing, 4th Floor, Guru Air India Building, Nariman Hargoindji Marg, Andheri Point, Mumbai-400 021 (East), Mumbai-400 093 Appellant .. Respondent PAN No. AACFE7262L Assessee by : Shri Nishant Thakkar Ms. Jasmin Amalsadvala, Advocates, Revenue by : Shri Milind Chavan, DR Date of hearing : 08.12.2021 Date of Pron…

Hapag Lloyd Ag, Mumbai vs. DCIT (It) Range-2 (2) (2), Mumbai

Appeal are disposed off in the same terms

ITA 5898/MUM/2019[2016-17]Status: DisposedITAT Mumbai31 Jan 2020AY 2016-17

Bench: Shri Pramod Kumar & Shri Ravish Soodita No. 218/Mum/2020 (Assessment Year: 2016-17)

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Sanjay Singh, CIT,D.R
Section 143(3)Section 154Section 234BSection 271Section 271(1)(c)Section 44B

…enterprise was situated. The assessee taking support of the ITA No. 5898/Mum/2019 & 4 ITA No.218/Mum/2020 AY.2016-17 Hapag Lloyd AG Vs. DCIT (IT) Range-2(2)(2) judgment of the Hon‟ble High Court of Bombay in the case of DIT (IT) Vs. Balaji Shipping Ltd. (UK) [77 DTR 361](Bom) and the OECD guidelines submitted before the A.O that in the aforesaid case it was observed by the Hon‟ble High Court that the income from transportation of cargo on slot arrangement basis was to be construed as income from operation of ships and was an integral part of the business of the shipping companies. It was further stated by the ass…

Hapag-Lloyd Ag, Mumbai vs. DCIT (It) RG 2(2)(2), Mumbai

The appeal is dismissed

ITA 1441/MUM/2017[2013-14]Status: DisposedITAT Mumbai31 Oct 2017AY 2013-14

Bench: Shri B.R Baskaran, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 1441/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2013-14) Hapag –Lloyd Ag Dcit (It), 2(2)(2), Room No. 1722, 17Th Floor, Air Ndia 1121 & 1122, बिधम/ Building, Nariman Point, Solitaire Corporate Park; Vs. Mumbai – 400 021. Building No. 11, 2Nd Floor, Chakala, Andheri (East), Mumbai – 400 093 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aafcp5834R (अपीलाथी/Appellant) (प्रत्यथी / Respondent :

For Appellant: Sh. Nishant Thakkar & Ms
Section 143(3)Section 234Section 234BSection 271Section 271(1)(c)Section 44B

…ic shall be taxable only in the contracting state in which the place of effective management of the enterprise was situated. The assessee taking support of the judgment of the Hon‟ble High Court of Bombay in the case of DIT (IT) Vs. Balaji Shipping Ltd. (UK) [77 DTR 361](Bom) and the OECD guidelines, therein submitted before the A.O that the Hon‟ble High Court of Bombay had held that the income from slot arrangement is to be construed as income from operation of ships and is an integral part of the business of the shipping companies. The assessee further deliberating on the issue that the assessee had no „Permane…

DCIT-(It)-2(2)(2), Mumbai vs. Hapag Lloyd Ag, Mumbai

Appeals of the Revenue are dismissed

ITA 1628/MUM/2015[2011-12]Status: DisposedITAT Mumbai22 Jul 2016AY 2011-12

Bench: Shri G.S.Pannu & Shri Amarjit Singh.

For Appellant: Shri Jasbir S. ChouhanFor Respondent: Shri Nishant Thakkar
Section 143(3)

…has observed that in a similar situation in assessment year 2007-08, the Tribunal in assessee’s own case vide ITA No.8854/Mum/2010 dated 14/08/2013, following the judgment of the Hon'ble Bombay High Court in the case of DIT (IT) vs. Balaji Shipping U.K. Ltd., 77 DTR 361 (Bom) held that the benefits of the DTAA between India and Germany would be available to the assessee even in respect of revenues earned from Feeder vessels obtained by the assessee by slot hire arrangements. In view of the aforesaid decision of the Tribunal dated 14/08/2013, the DRP directed the Assessing Officer to apply the decision of the Trib…

DCIT -(It)-2(2)(2), Mumbai vs. Hapag Lloyd Ag, Mumbai

Appeals of the Revenue are dismissed

ITA 1627/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Jul 2016AY 2010-11

Bench: Shri G.S.Pannu & Shri Amarjit Singh.

For Appellant: Shri Jasbir S. ChouhanFor Respondent: Shri Nishant Thakkar
Section 143(3)

…has observed that in a similar situation in assessment year 2007-08, the Tribunal in assessee’s own case vide ITA No.8854/Mum/2010 dated 14/08/2013, following the judgment of the Hon'ble Bombay High Court in the case of DIT (IT) vs. Balaji Shipping U.K. Ltd., 77 DTR 361 (Bom) held that the benefits of the DTAA between India and Germany would be available to the assessee even in respect of revenues earned from Feeder vessels obtained by the assessee by slot hire arrangements. In view of the aforesaid decision of the Tribunal dated 14/08/2013, the DRP directed the Assessing Officer to apply the decision of the Trib…

DCIT(It) 2(2)(2), Mumbai vs. Hapag Lloyd Ag, Mumbai

Appeals of the Revenue are dismissed

ITA 1626/MUM/2015[2009-10]Status: DisposedITAT Mumbai22 Jul 2016AY 2009-10

Bench: Shri G.S.Pannu & Shri Amarjit Singh.

For Appellant: Shri Jasbir S. ChouhanFor Respondent: Shri Nishant Thakkar
Section 143(3)

…has observed that in a similar situation in assessment year 2007-08, the Tribunal in assessee’s own case vide ITA No.8854/Mum/2010 dated 14/08/2013, following the judgment of the Hon'ble Bombay High Court in the case of DIT (IT) vs. Balaji Shipping U.K. Ltd., 77 DTR 361 (Bom) held that the benefits of the DTAA between India and Germany would be available to the assessee even in respect of revenues earned from Feeder vessels obtained by the assessee by slot hire arrangements. In view of the aforesaid decision of the Tribunal dated 14/08/2013, the DRP directed the Assessing Officer to apply the decision of the Trib…

DCIT-(It)-2(2)(2), Mumbai vs. Hapag Lloyd Ag, Mumbai

Appeals of the Revenue are dismissed

ITA 1625/MUM/2015[2008-09]Status: DisposedITAT Mumbai22 Jul 2016AY 2008-09

Bench: Shri G.S.Pannu & Shri Amarjit Singh.

For Appellant: Shri Jasbir S. ChouhanFor Respondent: Shri Nishant Thakkar
Section 143(3)

…has observed that in a similar situation in assessment year 2007-08, the Tribunal in assessee’s own case vide ITA No.8854/Mum/2010 dated 14/08/2013, following the judgment of the Hon'ble Bombay High Court in the case of DIT (IT) vs. Balaji Shipping U.K. Ltd., 77 DTR 361 (Bom) held that the benefits of the DTAA between India and Germany would be available to the assessee even in respect of revenues earned from Feeder vessels obtained by the assessee by slot hire arrangements. In view of the aforesaid decision of the Tribunal dated 14/08/2013, the DRP directed the Assessing Officer to apply the decision of the Trib…

DCIT -(It)-2(2)(2), Mumbai vs. Hapag Lloyd Ag, Mumbai

Appeals of the Revenue are dismissed

ITA 1624/MUM/2015[2006-07]Status: DisposedITAT Mumbai22 Jul 2016AY 2006-07

Bench: Shri G.S.Pannu & Shri Amarjit Singh.

For Appellant: Shri Jasbir S. ChouhanFor Respondent: Shri Nishant Thakkar
Section 143(3)

…has observed that in a similar situation in assessment year 2007-08, the Tribunal in assessee’s own case vide ITA No.8854/Mum/2010 dated 14/08/2013, following the judgment of the Hon'ble Bombay High Court in the case of DIT (IT) vs. Balaji Shipping U.K. Ltd., 77 DTR 361 (Bom) held that the benefits of the DTAA between India and Germany would be available to the assessee even in respect of revenues earned from Feeder vessels obtained by the assessee by slot hire arrangements. In view of the aforesaid decision of the Tribunal dated 14/08/2013, the DRP directed the Assessing Officer to apply the decision of the Trib…

DIT (IT) v. Balaji Shipping U.K. Ltd. (77 DTR 361) — Cited in 9 Judgments | BharatTax